A-6.002, r. 5 - Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a political division of a foreign State, to the members of their families and to that office

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4. An individual referred to in section 2 shall be exempt from all duties imposed under the Taxation Act (chapter I-3), if the individual is not engaged in a business in Québec.
O.C. 1466-98, s. 4.